The Offices of the Chief Commissioners of Customs, Mumbai-I, II & III work under the Central Board of Excise and Customs (CBEC). The CBEC deals with policy formulation and implementation on all matters relating to Customs, Central Excise and Service Tax including the prevention of smuggling. The CBEC is headed by a Chairman and presently has 5 members in addition to the Chairman. In the performance of its administrative and executive functions, the CBEC is assistedby Chief Commissioners and Director Generals. Executive functions are discharged by the Commissioners working under the Chief Commissioner''s supervision.

In Mumbai Customs, there are 3 Customs Zones each headed by a Chief Commissioner.

(i) Chief Commissioner of Customs, Mumbai-I
(ii) Chief Commissioner of Customs, Mumbai-II
(iii) Chief Commissioner of Customs, Mumbai-III

a) Chief Commissioner of Customs, Mumbai-I:
(i) Commissioner of Customs (Import), Mumbai.
(ii) Commissioner of Customs (Export), Mumbai.
(iii) Commissioner of Customs (General), Mumbai and
Container Freight Station (CFS), Mulund.

b) Chief Commissioner of Customs, Mumbai-II:
(i) Commissioner of Customs (Import), Nhava Sheva.
(ii) Commissioner of Customs (Export), Nhava Sheva
(iii) Commissioner of Customs (Import), Air Cargo Complex, Mumbai.
(iv) Commissioner of Customs (Export), Air Cargo Complex, Mumbai.

c) Chief Commissioner of Customs, Mumbai-III:
(i) Commissioner of Customs (C.S.I.Airport), Mumbai.
(ii) Commissioner of Customs (Preventive), Mumbai.
(iii) Commissioner of Customs, Pune.

In addition, a Commissioner of Customs (Adjudication) has been posted under the Chief Commissioner, Zone-I for the adjudication of cases especially assigned to him by the CBEC.

Orders passed by officers below the rank of Commissioner of Customs are appealable before the Commissioner of Customs (Appeals). There are 3 Commissioner of Customs (Appeals) in Mumbai Customs Zone.

The jurisdiction of Customs Mumbia extends from Dahanu in the North to Shrivardhan in the South covering districts of Maharashtra, namely, Thane, Greater Mumbai, Raigad, Pune, Sindhudurga, Ratnagiri, Sangli, Kolhapur, Satara and Solapur.

The functions in brief, of the various Commissionerates in the 3 Zones, are as follows:

CHIEF COMMISSIONER OF CUSTOMS, MUMBAI-I

(i) Commissioner of Customs (General), Mumbai Custom House:
Administrative (including cadre control), Vigilance, Central Intelligence Unit (CIU), Accounts, Statistics, Customs House Agent (CHA), Audit, Revenue Control Lab and CFS, Mulund.

(ii) Commissioner of Customs (Imports), Mumbai Custom House:
Appraising Groups, Apprising (Main), Postal Appraising Section (PAS), Docks, Bond, Ad- hoc Exemptions, Diplomatic Baggage, Special Investigation & Intelligence Branch (Import), Special Valuation Branch (SVB).

(iii) Commissioner of Customs (Exports), Mumbai Custom House:
Exports, EPCG & 100% EOUs, Drawback, All Export Promotion Schemes including export related imports at Mumbai Custom House, Special Investigation & Intelligence Branch (Export) and Computerization (EDI).


CHIEF COMMISSIONER OF CUSTOMS, MUMBAI-II

(iv) Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai:
All work relating to Import by Air, Preventive functions etc. at Sahar, Air Cargo Complex.

(v) Commissioner of Customs (Export Promotion), Air Cargo Complex, Sahar, Mumbai:
Exports, EPCG & 100% EOUs, Drawback, All Export Promotional Schemes including export related imports, Administration and Vigilance at Air Cargo Complex.

(vi) Commissioner of Customs (Import), Jawahar Custom House, Nhava Sheva:
All work relating to Imports, Imports under Export Promotion Schemes, Preventive, etc. at Nhava Sheva and other CFSs attached to the charge.

(vii) Commissioner of Customs (Export), Jawahar Custom House, Nhava Sheva:
Exports, EPCG & 100% EOUs, Drawback, All Export Promotion Schemes, Administration and Vigilance at Jawahar Custom House.

CHIEF COMMISSIONER OF CUSTOMS, MUMBAI-III

(viii) Commissioner of Customs (C.S.I. Airport), Sahar, Mumbai:
Customs work relating to passengerand Courier clearance, Air Intelligence Unit at the Airport, legal work including COFEPOSA, Airlines Bonds, Diamond Bourse, SEEPZ Admn., Vigilance, Preventive, etc.

(ix) Commissioner of Customs (Preventive), Mumbai Custom House:
Anti-smuggling work in the Mumbai, Thane & Raigad districts. The Rummaging & Intelligence Wing of the Commissionerate in Mumbai covers the Docks, Mumbai Harbour, Sahar Airport and Mumbai City. The Marine & Preventive Wing of the Commissionerate covers the 220 Kms. long coastlines in the coastal districts of Thane and Raigad and also carries out joint operations with Navy, Coast Guard and Police.

(x) Commissioner of Customs, Pune:
Anti-smuggling work in the districts of Pune, Sindhudurg, Ratnagiri, Sangli, Kolhapur, Satara and Solapur in the state of Maharashtra and Clearances through 4 ICDs/in his charge.
Each Commissioner of Customs in assisted by Addl. / Jt. Commissioners of Customs and Dy. / Asstt. Commissioner of Customs at the Group ‘A’ level. Below them are the officers in the ranks of Aoppraising Officers and Suuperintendents of Customs (Preventive) at the Group ‘B’ level who are assisted by Ministerial Officers and Group ‘C’ and ‘D’ officers.

The functions of Commissioner ofg Customs (Adjudication) and Commissioners of Customs (Appeals) are as follows:

(i) Commissioner of Customs (Adjudication), Mumbai Custom House:
Adjudication of important cases including cases involving more than one Commissionerate investigated by the DRI, as assigned tp him by the CBEC.

(ii) Commissioner of Customs (Appeals), Mumbai-I:
Appeals filed against orders of officers below the rank of Commissioner of Customs working under Commissioner of Customs (General), Commissioner of Customs (Import) and Commissioner of Customs (Export), Mumbai.

(iii) Commissioner of Customs (Appeals), Mumbai-II:
Appeals filed against orders of officers below the rank of Commissioner of Customs working under Commissioner of Customs (Import), Nhava Sheva, Commissioner of Customs (Export), Nhava Sheva and Container Freight Station, Mulund.

(iv) Commissioner of Customs (Appeals), Mumbai-III:
Appeals filed against orders of officers below the rank of Commissioner of Customs working under Commissioner of Customs (Airport) Sahar, Commissioner of Customs (Import), Air Cargo Complex, Commissioner of Customs (Export), Air Cargo Complex and Commissioner of Customs (Preventive). Mumbai.